The laws of the trust's jurisdiction, or situs, greatly affects the operations and taxation of the trust. Because of varying laws among states, the situs of the trust affects, among other things, the duration of the trust, the trustee's obligations to the trust beneficiaries, and the income tax obligations of the trust. Choosing the appropriate situs for a trust involves many factors. A big consideration when selecting a trust situs is whether the state has a personal income tax. Because of this, Delaware, Florida and Nevada may be first choices while California and New York may be unfavorable jurisdictions. Spiegel & Utrera, P.A. stands ready to help you. Click here to submit information about your individual situation and an attorney will contact you.